ОБЕЛЕЖЈА ПРАВА НА ДОБРУ УПРАВУ У ПОРЕСКОМ ПОСТУПКУ
CHARACTERISTICS OF THE RIGHT TO GOOD ADMINISTRATION IN THE TAX PROCEEDINGS

Summary/Abstract: The right to good administration is an instrument to protect individual rights of parties, and an intermediary stimulus to the administrative legal proceedings, a means of supervision over the administration, and also one of the possible criteria for the equalization of administrative law at the European Union level. This right is also a segment of a wider political and legal concept of the “good governance”. A special attention paid to the right to good administration in the European Union, in the context of the so called European administrative space, is significant because the administration has the key role in the sphere of implementing the legal regulations. It also refers to the part of the legal system in every state,which governs the field of taxation (tax regulations).At the beginning of the paper the author defines the meaning of the right to good administration. This right is combined with the meaning of the European administrative space and the fundamental values of “good governance”. Taxes are essentially important for every state because their setting up and payment in tax administration proceedings are an important assumption of the state’s functioning. Therefore, further in the paper, the author points out the suppositions of contemporary taxation,and their affect on the right to good administration in the tax proceedings,thus giving it various specific characteristics.

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